ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED PADA PT. MUSTIKA RATU TBK.

This study aims to determine the financial performance of PT. Mustika Ratu Tbk from Economic Value Added in 2012 until 2016. This research was conducted at PT. Mustika Ratu Tbk listed on Indonesia Stock Exchange. The object of this study is the financial statements of PT. Mustika Ratu Tbk consisting of Balance Sheet and Income Statement in 2012 until 2016. The data in this research is obtained through literature study and corporate documentation. The method of analysis used in this research is descriptive method. The results showed that the Economic Value Added (EVA) in 2012 amounted to 1,142,908,461 can be assessed Positive because it is above the value 0 on a predetermined benchmark, which means there has been an economic value-added process for the company. In 2013 Economic Value Added (EVA) of944,887,103 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic valueadded for the company. In 2014 Economic Value Added (EVA) of -11.210.007.738 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic value-added for the company. In 2015 Economic Value Added (EVA) of -10.595.194.484 can be rated Negative because it is below the value 0 on the benchmarks that have been set, meaning there is no process of economic value-added for the company. In 2016 Economic Value Added (EVA) of -17.181.300.521 can be rated Negative because it is below the value 0 on the benchmark that has been set, meaning there is no process of economic value-added for the company